Improving public sector accountability and transparency in Bangladesh: the role of the comptroller and auditor general office and the public accounts committee of parliament

Citation

Hossain Khan, S. (2010), "Improving public sector accountability and transparency in Bangladesh: the role of the comptroller and auditor general office and the public accounts committee of parliament", Journal of Accounting & Organizational Change, Vol. 6 No. 3. https://doi.org/10.1108/jaoc.2010.31506cad.001

Improving public sector accountability and transparency in Bangladesh: the role of the comptroller and auditor general office and the public accounts committee of parliament

Article Type: Doctoral research abstract From: Journal of Accounting & Organizational Change, Volume 6, Issue 3

Purpose –This thesis attempts to better understand the changing role of the Comptroller and Auditor General (CAG) office and the Public Accounts Committee (PAC) of the Parliament within a developing country context, with special reference to Bangladesh. The study is designed: to understand the current state of the CAG office and the PAC in terms of their role in promoting accountability and transparency in the public sector of Bangladesh; to understand why the changes have occurred in these two institutions; to understand the impacts of those changes in services of the CAG office and the PAC; and to explore the relationship between these two institutions in delivering accountability and transparency in the public sector.Design/methodology/approach – Based on the initial study, this thesis develops an integrated theoretical framework by bringing together new institutional sociology (NIS) and actor-network theory (ANT) to interpret the research issues under study. The study is consistent with the view that no single theory is entirely capable of explaining social complexities. The research adopted the longitudinal interpretive case studies approach keeping in mind the aims and objectives of this study. The data have been collected through a triangulation approach that mixes interviews, archival documents and observation of meetings. The interviewees were the key informants from the CAG office and the PAC.Findings – The findings reveal that the impact of social, political, economic and institutional factors on the functioning of the CAG office and the PAC is high. There is a significant change in focus from the traditional views in both the offices and the changes in the internal workings are influenced by interrelated forces, both inside and outside the organizations. The CAG has adopted new public management (NPM) practices while the PAC has supported a considerable rise of NPM ideals in the public sector of Bangladesh. This study also finds that the CAG office and the PAC complement each other in promoting public sector accountability and effective governance.Originality/value – The findings reported in this study will open a new path of research to increase our understanding about the role of constitutional units in the design of management and accounting systems in the public sector. In addition, this thesis complements recent recommendations for “bridge building” between NIS and ANT.

Keywords: Public Accounts Committee, Auditor General Office, Bangladesh, Public sector, New public management, Institutional theory, Actor network theory

Research type – Qualitative case study

Institution – School of Accounting, La Trobe University, Wodonga, Australia

Supervisors: Professor Zahirul Hoque (Principal) and Professor Kamran Ahmed (Co-supervisor)

Contact e-mail: sakhan@csu.edu.au

Sajjad Hossain KhanSchool of Accounting, Charles Sturt University, Albury, Australia